Sesa Goa Ltd. Vs. First Income-tax Officer

Decided On : Jul-28-1989

Court : Income Tax Appellate Tribunal ITAT Mumbai

LAW: Section 80-J of the Act, Section 80-J of the Act, Section 143(3, Section 144B of the Act, Section 80-J of the Act, Section 80-J of the Act, Section 80-J of the Act, Section 80-J of the Act, Section 80J, Section 80J, the General Clauses Act, Section 3, The General Clauses Act, Section 80J, Section 80J, Section 80J, Section 154, Section 80J, Section 80J, the General Clauses Act, Section 80J, Section 33, Section 33, Section 80J, Section 80J, Section 80J, Section 32 of the Act, Section 80J

CARDINAL: 1, 152, 308/20, 9, 6., 13-3-1985, one, eight, 10, 11, 80J, 263, 2, 879, 3., 4, 2, at least three, 4, 29, 159, 253/25, 269, 166, 600, 53, 165, 22, one, four, 80J

ORG: Barges, it.2, the Taxation Laws (Amendment) Act, I.T.O., the Hon'ble Supreme Court, Lohia Machines Ltd., Union of India, C.I.T., C.I.T., C.I.T., ITO, ITO, the Shorter Oxford Dictionary, ITO, C.I.T., Tribunal, CIT, I.T.O., I.T.O., OXFORD, the Law Lexicon, Carriage of Goods, Board's, Ships, Bar, C.I.T., C.I.T., I.T.O., the Hon'ble Gujarat High Court, CIT, Shri Digvijay Cement Company Ltd., ITR, the High Court, the High Court, Chola Fish &amp, CIT, the Hon'ble Supreme Court, CIT, Tribunal, Bombay Bench ', ITO, Kolhapur Oxygen &, ITD, Shri Digvijay Cement Co. Ltd., Tribunal, Tribunal, C.I.T., C.I.T., Shri Digvijay Cement Co. Ltd. 's, Chola Fish &amp, Acts/Dictionary, the I.T. Rules, the I.T. Rules, CIT, Kolhapur Oxygen &, Tribunal, Tribunal, Kolhapur Oxygen &

DATE: years, 1980-81, 1981-82, the financial years ended on 31st March, 1980, 31st March, 1981, 1980, 1985, '5, the years, the years, 1897, 1878, years 1978-79 and 1979-80, the years, 1980, 1142, 1314, 1188, 1189, 1987, 1962, 18-5-1987, the assessment year 1983-84, this year, 1986, 1962, 1987, 1962, 1964, 1987, 1962, 1962, the assessment year 1983-84

QUANTITY: between 750 and 1000 dwt

LOC: I.T.O.

ORDINAL: second, 8th

GPE: KJ, assessee

PERSON: Aiyer, David M. Walker, WEBSTER, Barge, Barge, Barge, Barge, Barge, Barge, Barge, Barge, Barges, Taxman, Mir Mohammad Ali, Acetylene, Acetylene, Acetylene

EVENT: General Clauses Act, General Clauses Act

PRODUCT: Ship

WORK_OF_ART: Farms (P.) Ltd., Farms (P.) Ltd.'s, Pontoon, Pontoon